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2009 (6) TMI 94 - AT - Service TaxGTA service - we find that the Notification in question which grants abatement for the purpose of payment of service tax, is available to the assessee subject to fulfillment of the condition therein. The appellants have not fulfilled the same. It is their contention that it was not possible for them to produce any evidence to show that service provider has not availed the credit or benefit of the Notification No. 12/03. We find that there is no relaxation given in the said Notification No. 32/04 and the condition attached thereof cannot be relaxed - appellant does not have a prima facie case so as to allow this stay petition unconditionally
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